🇺🇸 NEW YORK STATE LAW – 2026 UPDATE

New York Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in New York

New York remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

New York State is generally considered to have comprehensive employment regulation with strong worker protections compared to many other states. According to official state sources, New York has developed an extensive framework of employment laws governing wages, hours, benefits, and workplace protections.

General Characteristics:

  • State minimum wage (2025): $16.50/hour in NYC, Nassau, Suffolk, and Westchester County; $15.50/hour in remainder of state
  • State minimum wage (2026): $17.00/hour in NYC, Nassau, Suffolk, and Westchester County; $16.00/hour in remainder of state
  • Paid sick leave: Generally required for employers meeting certain criteria under NY Labor Law § 196-b
  • State income tax: Progressive tax structure (rates vary by income level)
  • Meal/rest breaks: Generally required for shifts exceeding six hours, with specific timing requirements
  • Overtime rules: Generally follows federal FLSA with additional state-specific requirements
  • Workers’ compensation: Generally required for virtually all employers under NY Workers’ Compensation Law

Note: These are general starting points only. Specific applicability depends on many factors including employer size, industry, location within New York, and individual circumstances. New York City and certain counties have additional requirements that may exceed state minimums. Consult official sources and legal counsel for guidance on specific situations.

Information reflects sources available as of December 2025 and may not include recent changes. Always verify current law before making decisions.

Source: New York State Department of Labor – https://dol.ny.gov/

Official State Agency Information

The New York State Department of Labor (NYSDOL) administers and enforces most employment laws in New York.

Contact Information:

  • Website: https://dol.ny.gov/
  • Phone: 1-888-469-7365 (1-888-4-NYSDOL)
  • TTY: 1-877-662-4886
  • Address: State Office Campus, Building 12, Albany, NY 12240
  • Languages: Services available in multiple languages including English, Spanish, Chinese, and others

Note: The New York State Department of Labor can provide official interpretations of state employment laws. For legal advice on how laws apply to your specific situation, consult a licensed attorney in New York.

Additional Regulatory Bodies:

Major State Employment Statutes

The following statutes are commonly cited in employment matters. This is general information only and does not constitute legal interpretation.

1. New York Labor Law

Statutory Citation: New York Labor Law (NY Lab Law)
Official Source: https://www.nysenate.gov/legislation/laws/LAB

General Provisions (as stated in the statute):

According to the New York State Legislature, the Labor Law contains provisions addressing:

  • Minimum wage requirements (Article 19)
  • Payment of wages (Article 6)
  • Hours of work and overtime (Articles 1, 19)
  • Meal periods and days of rest (Article 7)
  • Sick leave (§ 196-b)
  • Child labor protections (Article 4)
  • Workers’ compensation (consolidated in separate law)

Application to Remote Work: These provisions generally apply based on where work is physically performed and where the employer’s operations are based. Specific applicability depends on multiple factors. Consult New York DOL or legal counsel for guidance on particular situations.

Information compiled from sources available as of December 2025.

2. New York State Paid Sick Leave Law

Statutory Citation: NY Labor Law § 196-b
Effective Date: September 30, 2020 (accrual began); January 1, 2021 (usage began)
Official Source: https://www.nysenate.gov/legislation/laws/LAB/196-B

General Overview:

According to the New York State Department of Labor, this law generally requires employers in New York to provide sick leave to employees. The amount of leave (paid or unpaid) and the hours depend on employer size and, for smaller employers, net income.

General Framework (based on official guidance):

  • Employers with 100+ employees: Generally required to provide up to 56 hours of paid sick leave per calendar year
  • Employers with 5-99 employees: Generally required to provide up to 40 hours of paid sick leave per calendar year
  • Employers with 0-4 employees and net income > $1 million: Generally required to provide up to 40 hours of paid sick leave per calendar year
  • Employers with 0-4 employees and net income ≤ $1 million: Generally required to provide up to 40 hours of unpaid sick leave per calendar year

Coverage typically includes: According to official guidance, all private sector employees working in New York State may be covered, regardless of industry, occupation, part-time status, or exemption from overtime.

Note: Actual coverage and obligations depend on specific circumstances. Employers should consult official agency guidance at https://dol.ny.gov/paid-sick-leave and legal counsel.

Source: New York State Department of Labor – Paid Sick Leave Information

3. New York Workers’ Compensation Law

Statutory Citation: NY Workers’ Compensation Law (WCL)
Administering Agency: New York State Workers’ Compensation Board
Official Source: https://www.wcb.ny.gov/

General Overview:

According to the New York State Workers’ Compensation Board, virtually all employers in New York State are generally required to provide workers’ compensation coverage for their employees, regardless of the number of employees.

General Provisions:

  • Coverage typically applies to work-related injuries and illnesses
  • Benefits may include medical treatment, wage replacement, and disability benefits
  • Employers typically obtain coverage through insurance carriers, self-insurance, or the State Insurance Fund

Application to Remote Work: According to legal principles and case law, workers’ compensation may cover injuries that “arise out of and in the course of employment.” Application to remote work situations is highly fact-specific and depends on numerous factors. See Workers’ Compensation section for detailed discussion.

Source: New York State Workers’ Compensation Board – https://www.wcb.ny.gov/

4. New York State Human Rights Law

Statutory Citation: NY Executive Law Article 15
Administering Agency: New York State Division of Human Rights
Official Source: https://dhr.ny.gov/

General Overview:

The New York State Human Rights Law generally prohibits discrimination in employment based on protected characteristics. According to the Division of Human Rights, protected categories may include:

  • Age
  • Race, color, national origin
  • Sex (including sexual harassment, pregnancy, gender identity, and gender expression)
  • Disability
  • Marital status
  • Familial status
  • Sexual orientation
  • Military status
  • Predisposing genetic characteristics
  • Domestic violence victim status
  • Prior arrest or conviction record (with certain limitations)

Note: New York City and other localities may have additional protections. Specific application depends on many factors. Consult the Division of Human Rights or legal counsel for guidance on particular situations.

Source: New York State Division of Human Rights – https://dhr.ny.gov/

Employee Classification Standards in New York

New York’s Classification Framework

New York uses different tests depending on the purpose of classification. According to various New York statutes and case law, the applicable test varies:

  • For unemployment insurance purposes: ABC Test (NY Labor Law § 511)
  • For workers’ compensation purposes: Common law control test
  • For wage and hour purposes: Economic reality test
  • For construction industry: Strict ABC Test under Fair Play Act (NY Labor Law § 861-c)
  • For tax purposes: IRS common law test (federal) and state-specific provisions

Statutory Authority: Multiple statutes apply depending on context
Official Guidance: https://dol.ny.gov/

⚠️ Important: The test applied depends on the specific legal context. A worker may be classified as an employee under one test but as an independent contractor under another. This complexity requires consultation with legal and tax professionals familiar with New York law.

A. ABC Test for Unemployment Insurance

According to New York Labor Law § 511, for unemployment insurance purposes, an individual is presumed to be an employee unless the employer can demonstrate that all three of the following conditions are met:

Part A: Freedom from Control

General Description: Based on official guidance, this prong generally examines whether the individual is free from control and direction in performing the service, both under the contract and in fact.

Considerations that may be relevant (based on official sources):

  • Whether the hiring entity controls how, when, and where the work is performed
  • Whether the hiring entity provides detailed instructions
  • Whether the individual can set their own schedule
  • Whether the individual can work for other clients simultaneously
  • Whether the individual can refuse specific assignments

Illustrative Scenario (for general understanding only):

Scenario: A software developer works from home creating applications. The company specifies what features the application must have but does not dictate the developer’s work hours, does not supervise the developer’s coding methods, and allows the developer to work for multiple clients.

General Analysis: This scenario may share some characteristics commonly associated with independent contractor relationships, such as lack of detailed control over work methods and ability to work for multiple clients. However, actual classification depends on analysis of all facts and circumstances, including the factors under Parts B and C.

⚠️ Important: This example is purely illustrative and does not constitute a classification determination. Classification depends on the totality of circumstances and should be evaluated by legal counsel and the New York Department of Labor.

Part B: Work Outside Usual Course of Business

General Description: According to interpretations of the statute, this prong generally examines whether the service is performed outside the usual course of the hiring entity’s business.

Considerations that may be relevant (examples from case law and guidance):

  • Whether the work is integral to the company’s core business operations
  • Whether the company regularly engages in this type of work for clients
  • Whether the work is performed on the company’s premises
  • Whether the work could reasonably be performed by the company’s regular employees

Illustrative Scenario (for general understanding only):

Scenario 1: A restaurant hires a person to deliver food to customers. Food delivery is how the restaurant serves its customers and generates revenue.

General Analysis: This scenario may share characteristics with situations where the work has been found to be within the usual course of business, as delivery is central to how the restaurant operates. However, this is not a determination.

Scenario 2: The same restaurant hires an attorney to review a commercial lease. Legal services are not how the restaurant serves its customers or generates revenue.

General Analysis: This scenario may share characteristics with situations where work has been found outside the usual course of business. However, factors under Parts A and C must also be satisfied.

⚠️ Important: These examples are purely illustrative. Actual classification requires complete factual analysis by legal counsel and relevant agencies.

Part C: Independent Trade or Business

General Description: Based on official interpretations, this prong generally examines whether the individual is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as the work being performed.

Considerations that may be relevant (based on official guidance):

  • Whether the individual markets their services to others
  • Whether the individual has a business location separate from the hiring entity
  • Whether the individual has made investments in equipment or facilities
  • Whether the individual has business cards, website, or other business indicia
  • Whether the individual works for multiple clients
  • Whether the individual carries business liability insurance

Illustrative Scenario (for general understanding only):

Scenario 1: A graphic designer maintains a home office, has a professional website advertising design services, works for five different clients, carries professional liability insurance, and has invested in design software and equipment.

General Analysis: This scenario may share characteristics commonly associated with an independently established business, such as multiple clients, marketing efforts, and business investment. However, all three ABC prongs must be satisfied, and this is not a determination.

Scenario 2: A person works exclusively for one company performing graphic design, uses the company’s software and equipment, and does not market services to anyone else.

General Analysis: This scenario may not demonstrate the characteristics of an independently established business typically required under Part C. However, this is not a determination.

⚠️ Important: These examples are purely illustrative and do not constitute classification determinations. Actual classification depends on all facts and circumstances.

B. Construction Industry Fair Play Act

For individuals working in the construction industry, New York applies a strict ABC test under Labor Law § 861-c. According to the statute, individuals performing construction work are presumed to be employees unless the employer demonstrates that all three ABC criteria are met.

Key Differences for Construction:

  • Stricter enforcement and higher penalties
  • Applies specifically to construction work as defined in the statute
  • Written contract may be required
  • Significant penalties for misclassification (up to $2,500 per instance; $5,000 for repeat violations)
  • Criminal prosecution possible for willful violations

⚠️ Critical Note: Construction industry classification is subject to enhanced scrutiny and substantial penalties. Employers in this industry should consult legal counsel before classifying any worker as an independent contractor.

Source: NY Labor Law § 861-c; NYSDOL Construction Industry Fair Play Act Information at https://dol.ny.gov/construction-industry-fair-play-act

C. Common Law Test for Workers’ Compensation

For workers’ compensation purposes, New York generally applies a common law control test. According to Workers’ Compensation Board guidance and case law, factors that may be considered include:

  • The hiring entity’s right to control the manner and means of work
  • The method of payment
  • The furnishing of tools and equipment
  • The right to terminate the relationship
  • Whether the work is part of the regular business of the employer

Note: The Workers’ Compensation Board makes final determinations on coverage. Consult the Board and legal counsel for specific situations.

Source: NY Workers’ Compensation Law; WCB guidance

Remote Work Classification Considerations

For remote workers, classification analysis may involve additional complexities:

  • Physical work location vs. business location: Classification typically depends on the nature of the working relationship, not the physical location where work is performed
  • Level of control in virtual environment: How the hiring entity exercises control in a remote setting may differ from traditional workplaces
  • Use of personal equipment: Whether the worker uses their own computer and home internet may be relevant to the analysis
  • Multiple jurisdiction issues: Workers performing services from New York for out-of-state companies may trigger New York classification requirements

These factors do not change the legal tests but may affect how the tests are applied. Classification of remote workers should be reviewed with legal counsel familiar with New York law and the specific circumstances.

Potential Consequences of Misclassification

According to New York State Department of Labor and other official sources, potential consequences of misclassification may include (this list is non-exhaustive and subject to change):

For Employers

Unemployment Insurance:

  • Potential back payment of unemployment insurance contributions
  • Possible interest and penalties
  • Retroactive coverage determinations

Workers’ Compensation:

  • Possible workers’ compensation premium adjustments for uncovered periods
  • Potential penalties for failing to carry required coverage
  • Exposure to claims from misclassified workers

Wage and Hour:

  • Potential liability for unpaid minimum wage
  • Possible liability for unpaid overtime
  • Potential liquidated damages (up to 100% of unpaid wages under NY law)
  • Possible civil penalties
  • Potential “wage theft” violations under NY Penal Law

Tax Implications:

  • Possible federal and state tax assessments
  • Potential penalties and interest for unpaid employment taxes
  • IRS and NY Department of Taxation enforcement actions

Other Consequences:

  • Potential liability under paid sick leave requirements
  • Possible exposure to discrimination and anti-retaliation claims
  • Reputational impacts

Construction Industry Specific: According to the Fair Play Act, enhanced penalties may include:

  • Civil penalties up to $2,500 per misclassified worker (first violation)
  • Civil penalties up to $5,000 per misclassified worker (subsequent violations within 5 years)
  • Potential criminal prosecution (misdemeanor)
  • Possible debarment from public works projects

Source: NY Labor Law; NY Department of Labor enforcement publications

For Workers

According to official sources, misclassification may affect workers by potentially:

  • Limiting access to unemployment insurance benefits
  • Affecting workers’ compensation coverage availability
  • Impacting eligibility for wage and hour protections
  • Affecting paid sick leave benefits availability
  • Limiting anti-discrimination law protections
  • Affecting tax withholding and benefits

Note: Workers who believe they have been misclassified can file complaints with the New York Department of Labor or consult with an employment attorney.

How to Seek Guidance on Classification

Classification questions should be addressed through:

New York State Department of Labor:

  • Phone: 1-888-469-7365 (1-888-4-NYSDOL)
  • Website: https://dol.ny.gov/
  • Classification guidance resources available online

New York State Workers’ Compensation Board:

Legal Counsel:

  • Employment attorney licensed in New York
  • Tax professional familiar with New York and federal employment tax law
  • HR consultant with New York expertise

IRS (for federal tax implications):

  • Phone: 1-800-829-1040
  • Website: https://www.irs.gov/
  • Form SS-8 available for classification determinations

Information reflects sources available as of December 2025 and may not include recent changes.

Minimum Wage Requirements in New York

Current Rate Information (As Published by NYSDOL)

According to the New York State Department of Labor, minimum wage rates vary by region within New York State.

Standard Minimum Wage Rates

New York City, Nassau County, Suffolk County, and Westchester County ("Downstate"):

Effective Date Rate Notes
January 1, 2025 $16.50/hour As published by NYSDOL
January 1, 2026 $17.00/hour As announced by NYSDOL

Remainder of New York State ("Upstate"):

Effective Date Rate Notes
January 1, 2025 $15.50/hour As published by NYSDOL
January 1, 2026 $16.00/hour As announced by NYSDOL

Future Increases: Beginning in 2027, according to official announcements, the minimum wage will increase annually based on the three-year moving average of the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W) for the Northeast Region.

Source: New York State Department of Labor – https://dol.ny.gov/minimum-wage; https://www.ny.gov/new-york-states-minimum-wage/

Application to Remote Workers

According to general legal principles and NYSDOL guidance:

  • Minimum wage typically applies based on where work is physically performed
  • A worker performing work from a location in New York would generally be subject to New York minimum wage
  • The specific regional rate (downstate vs. upstate) generally depends on where in New York the worker is physically located while working
  • Employer location alone is generally not the determining factor

Example for illustrative purposes only: A worker living in Buffalo (upstate) and performing remote work from their Buffalo home would typically be subject to the upstate minimum wage, even if their employer is located in New York City.

Note: Specific situations may vary. Employers should consult NYSDOL or legal counsel for guidance on particular circumstances involving multi-state remote work or complex location scenarios.

Fast Food Workers

According to NYSDOL regulations, fast food workers at establishments with 30 or more locations nationally have specific minimum wage requirements.

2025 and 2026 Rates: Fast food workers are generally entitled to the same minimum wage as other workers in their region as of 2024 forward.

Downstate (NYC, Nassau, Suffolk, Westchester):

  • 2025: $16.50/hour
  • 2026: $17.00/hour

Upstate (remainder of state):

  • 2025: $15.50/hour
  • 2026: $16.00/hour

Source: NYSDOL Minimum Wage for Fast Food Workers Information

Home Care Aides

According to NYSDOL, home care aides have higher minimum wage requirements than the general minimum wage.

Downstate (NYC, Nassau, Suffolk, Westchester):

Effective Date Rate
January 1, 2025 $19.10/hour
January 1, 2026 $19.65/hour

Upstate (remainder of state):

Effective Date Rate
January 1, 2025 $18.10/hour
January 1, 2026 $18.65/hour

Source: NYSDOL Home Care Aide Minimum Wage Fact Sheet

Tipped Workers

New York law allows employers to take a tip credit for certain employees, meaning employers may pay a cash wage below the standard minimum wage if tips make up the difference.

Important Note: Tip credit rules are complex and vary by worker category and region. The information below is a general summary only.

Tipped Food Service Workers

Downstate (NYC, Nassau, Suffolk, Westchester) – 2026:

  • Cash wage: $11.35/hour
  • Tip credit: $5.65/hour
  • Total minimum (cash + tips): $17.00/hour

Upstate (remainder of state) – 2026:

  • Cash wage: $10.70/hour
  • Tip credit: $5.30/hour
  • Total minimum (cash + tips): $16.00/hour

Tipped Service Employees (Non-Food Service)

Downstate (NYC, Nassau, Suffolk, Westchester) – 2026:

  • Cash wage: $14.15/hour
  • Tip credit: $2.85/hour
  • Total minimum (cash + tips): $17.00/hour

Upstate (remainder of state) – 2026:

  • Cash wage: $13.30/hour
  • Tip credit: $2.70/hour
  • Total minimum (cash + tips): $16.00/hour

⚠️ Important Requirements for Tip Credits: According to NYSDOL regulations, employers wishing to take a tip credit generally must:

  • Inform employees of the tip credit provisions in writing
  • Ensure that employees’ tips plus cash wage equal or exceed the full minimum wage
  • Meet all notification and recordkeeping requirements
  • Ensure tips are retained by employees (with limited exceptions for valid tip pooling)

Note: Tip credit regulations are detailed and fact-specific. Employers should consult NYSDOL guidance and legal counsel before implementing tip credit policies.

Source: NYSDOL Wage Orders; Minimum Wage Rates Information

Comparison Information (For Reference Only)

Region 2025 Rate 2026 Rate Notes
NYC/Nassau/Suffolk/Westchester $16.50 $17.00 Downstate rate
Remainder of NY State $15.50 $16.00 Upstate rate
Federal Minimum Wage $7.25 $7.25 NY rates apply when higher

When state and federal minimum wages differ, the higher rate generally applies. This comparison is for general reference only. Each jurisdiction’s laws apply based on where work is performed.

Salary Thresholds for Exempt Employees

In addition to minimum wage, New York has minimum salary requirements for certain overtime-exempt employees.

Executive and Administrative Exemption Thresholds (2026):

Downstate (NYC, Nassau, Suffolk, Westchester):

  • Weekly: $1,275.00
  • Annual equivalent: $66,300

Upstate (remainder of state):

  • Weekly: $1,199.10
  • Annual equivalent: $62,353.20

Note: Meeting the salary threshold alone does not establish exempt status. Employees must also meet specific duties tests. See Overtime section for more information.

Source: NYSDOL Executive and Administrative Exemption Information; 12 NYCRR § 142

Resources for Current Information

Overtime and Break Requirements in New York

A. Overtime Standards

Governing Framework

According to New York State Department of Labor, New York has its own overtime requirements in addition to federal Fair Labor Standards Act (FLSA) requirements. When state and federal requirements differ, the provision more favorable to the employee generally applies.

Statutory Authority: NY Labor Law § 650 et seq.; 12 NYCRR Parts 142-146 (Wage Orders)
Federal Authority: Fair Labor Standards Act, 29 USC § 201 et seq.
Official Sources:

General Overtime Threshold

According to NY Labor Law and NYSDOL guidance, the general overtime framework is:

Standard Threshold:

  • Typically triggered after: 40 hours per workweek
  • Rate generally required: 1.5 times regular rate of pay
  • Definition of workweek: Seven consecutive 24-hour periods (168 hours)

Residential Employees:

  • Typically triggered after: 44 hours per workweek (not 40)
  • Rate generally required: 1.5 times regular rate of pay

⚠️ Daily Overtime: New York does not generally require overtime for work beyond a certain number of hours in a single day. Overtime is calculated on a weekly basis only (with residential employee exception noted above).

Note: Some employees may be exempt from overtime requirements. See Exemptions section below.

Source: NYSDOL Overtime Frequently Asked Questions

Application to Remote Workers

Overtime regulations typically apply based on the nature of the work and employment relationship, not work location. According to NYSDOL guidance:

  • Remote workers performing non-exempt work would generally be subject to the same overtime requirements as on-site workers
  • Employers are generally responsible for maintaining accurate records of hours worked, including for remote employees
  • All hours worked, including work performed at home, generally count toward the 40-hour threshold

Specific applicability depends on exemption status, which requires detailed analysis. See Exemptions section below.

Calculating Compensable Time

According to federal and state guidance, “hours worked” for overtime calculation purposes may include:

  • Time actually performing work duties
  • Required meetings and training
  • Time waiting to perform work (in some circumstances)
  • Bona fide breaks of 20 minutes or less
  • On-call time (depending on restrictions placed on employee)
  • Other activities depending on specific facts

⚠️ Complex Issue for Remote Workers:

Determining compensable time for remote workers may involve additional considerations:

  • After-hours email responses or messages
  • Work performed outside scheduled hours
  • On-call time at home
  • Time spent in virtual meetings outside regular hours
  • Work during meal breaks

These determinations are highly fact-specific. According to wage-hour principles, time is compensable when an employee is “suffered or permitted to work” by the employer. Whether specific activities constitute compensable work time depends on the totality of circumstances.

Employers should consult wage-hour counsel for guidance on tracking and paying remote workers, including implementing clear policies about work hours, approval requirements for overtime, and time-tracking systems.

Source: FLSA regulations; NYSDOL guidance on hours worked

B. Overtime Exemptions

New York recognizes certain exemptions from overtime requirements. To qualify for an exemption, employees generally must meet both salary and duties tests.

Executive, Administrative, and Professional (EAP) Exemptions

Salary Basis Test: To potentially qualify for EAP exemptions, employees generally must be paid on a salary basis (predetermined amount not subject to reduction based on quality or quantity of work).

Salary Level Test – 2026 Thresholds:

Downstate (NYC, Nassau, Suffolk, Westchester):

  • Weekly minimum: $1,275.00
  • Annual equivalent: $66,300

Upstate (remainder of state):

  • Weekly minimum: $1,199.10
  • Annual equivalent: $62,353.20

Note: These are minimum thresholds. Meeting the salary level is necessary but not sufficient for exemption. Employees must also meet the applicable duties test.

Duties Tests

According to NYSDOL regulations (12 NYCRR Part 142) and federal FLSA regulations, the duties tests generally require:

Executive Exemption (general framework from regulations):

  • Primary duty is managing the enterprise or a recognized department/subdivision
  • Customarily and regularly directs the work of two or more employees
  • Has authority to hire or fire, or whose recommendations carry particular weight

Administrative Exemption (general framework from regulations):

  • Primary duty is performance of office or non-manual work directly related to management or general business operations
  • Primary duty includes exercise of discretion and independent judgment on significant matters

Professional Exemption (general framework from regulations):

  • Primary duty is performance of work requiring advanced knowledge in a field of science or learning
  • Advanced knowledge customarily acquired by prolonged specialized intellectual instruction
  • OR primary duty is work requiring invention, imagination, originality, or talent in a recognized artistic or creative field

⚠️ Important: Job titles alone do not determine exemption status. Meeting the salary threshold alone is insufficient. All tests must be satisfied. Classification errors can result in significant back pay liability and penalties.

Employers should consult NYSDOL guidance, federal DOL regulations, and legal counsel for exemption determinations.

Source: 12 NYCRR § 142-2.14; 29 CFR § 541

Computer Professional Exemption

According to NYSDOL regulations, computer professionals may be exempt if they meet certain requirements:

Compensation Requirements (2026):

  • Hourly: Minimum of $32.35/hour (if hourly)
  • OR Salary: Minimum salary threshold for region (same as EAP)

Plus Duties Requirements: According to federal regulations, duties generally must include:

  • Application of systems analysis techniques and procedures
  • Design, development, documentation, analysis, creation, testing, or modification of computer systems or programs
  • Design, documentation, testing, creation, or modification of computer programs related to machine operating systems

Note: Computer professionals include computer systems analysts, programmers, software engineers, and similar positions. Help desk workers and similar positions typically do not qualify.

Source: 12 NYCRR § 142-2.14; 29 CFR § 541.400

Other Exemptions

According to NY Labor Law and federal FLSA, other exemptions may include:

  • Outside sales employees
  • Certain commissioned employees
  • Farm laborers (specific overtime thresholds apply)
  • Certain seasonal or recreational employees
  • Taxicab drivers
  • Part-time babysitters
  • Ministers and members of religious orders

Note: Exemptions are narrowly interpreted. Employers uncertain about exemption status should consult NYSDOL and legal counsel.

C. Meal and Rest Break Requirements

New York law mandates meal breaks for most employees but does not require short rest breaks.

Meal Break Requirements

According to NY Labor Law § 162, meal break requirements depend on the timing and duration of work shifts.

Non-Factory Workers:

For shifts of 6+ hours that extend over the period from 11:00 AM to 2:00 PM:

  • Duration: At least 30 minutes
  • Timing: Between 11:00 AM and 2:00 PM
  • Generally unpaid if employee is completely relieved of duties

For shifts of 6+ hours starting between 1:00 PM and 6:00 AM:

  • Duration: At least 45 minutes
  • Timing: At a time midway between beginning and end of shift
  • Generally unpaid if employee is completely relieved of duties

Additional break for extended shifts:

  • For shifts extending from before 11:00 AM to after 7:00 PM: An additional 20-minute break between 5:00 PM and 7:00 PM

Factory Workers:

For shifts of 6+ hours that extend over the period from 11:00 AM to 2:00 PM:

  • Duration: At least 60 minutes (one hour)
  • Timing: Between 11:00 AM and 2:00 PM

For shifts of 6+ hours starting between 1:00 PM and 6:00 AM:

  • Duration: At least 60 minutes
  • Timing: At a time midway between beginning and end of shift

Additional break for extended shifts:

  • Same as non-factory workers (20 minutes between 5:00 PM and 7:00 PM)

Source: NY Labor Law § 162; NYSDOL Meal Period Guidelines at https://dol.ny.gov/day-rest-and-meal-periods and Meal Period FAQ (PDF) at https://dol.ny.gov/system/files/documents/2021/03/meal-and-rest-periods-frequently-asked-questions.pdf

Application to Remote Workers

Break requirements generally apply to remote workers performing non-exempt work in the same manner as on-site workers. According to general principles:

  • Remote employees working 6+ hours are entitled to meal breaks based on their shift timing
  • Employers should implement systems to ensure remote workers take required breaks
  • Meal breaks should be truly uninterrupted (employee completely relieved of work duties)

Potential Challenges for Remote Work:

  • Verifying breaks are actually taken
  • Ensuring workers do not work during unpaid meal periods
  • Documenting compliance
  • Handling interruptions during breaks

Employers should implement clear policies and verification systems in consultation with legal counsel.

Rest Breaks (Short Breaks)

New York State Labor Law does not mandate short rest breaks (such as 5-15 minute coffee or bathroom breaks) for adult employees.

However, if employers choose to provide short breaks:

According to federal FLSA guidance:

  • Breaks of 20 minutes or less are generally considered compensable work time
  • Employees must be paid for such breaks
  • Time counts toward hours worked for overtime purposes

Breaks longer than 20 minutes (typically 30+ minutes) where employee is completely relieved of duties are generally considered bona fide meal periods and may be unpaid.

Source: 29 CFR § 785.18-19

Lactation Breaks

⚠️ IMPORTANT NEW REQUIREMENT: Effective June 19, 2024, New York significantly expanded lactation accommodation requirements.

According to NY Labor Law § 206-c, employers are now generally required to provide:

  • Up to 30 minutes of paid break time each time an employee needs to express breast milk
  • Applies for up to three years following childbirth
  • Applies to all employers (public and private sector)
  • Breaks are in addition to any other meal or rest breaks
  • Employers must provide a private room (not a restroom) with door for expressing milk

Note: This is a paid break, unlike meal periods which are typically unpaid. This represents a significant change from previous unpaid federal requirements.

Source: NY Labor Law § 206-c; NYSDOL Lactation Accommodation Requirements at https://dol.ny.gov/lactation-accommodation-workplace

Resources and Guidance

For specific questions about overtime and breaks:

Paid Sick Leave Programs in New York

New York State Paid Sick Leave Program Overview

Legal Framework

Statutory Authority: NY Labor Law § 196-b
Effective Date: September 30, 2020 (accrual began); January 1, 2021 (usage began)
Administering Agency: New York State Department of Labor
Official Resources:

General Program Description (Based on Official Sources)

According to the New York State Department of Labor, the paid sick leave law generally:

  • Applies to private sector employers with employees in New York State
  • Requires employers to provide sick leave (paid or unpaid depending on employer size and net income)
  • Covers usage for employee’s or family member’s physical or mental health needs
  • Covers usage for certain safe time purposes (domestic violence, sexual offense, stalking, human trafficking)

Note: Actual applicability depends on specific circumstances including employer size, employee hours worked, net income, and other factors.

Coverage Framework

Employer Coverage

According to NYSDOL guidance and NY Labor Law § 196-b, the law generally applies to all private sector employers with employees in New York State, regardless of size.

Requirements vary based on employer size and net income:

Employers with 100+ employees:

  • Generally required to provide up to 56 hours of paid sick leave per calendar year

Employers with 5-99 employees:

  • Generally required to provide up to 40 hours of paid sick leave per calendar year

Employers with 0-4 employees AND net income > $1 million:

  • Generally required to provide up to 40 hours of paid sick leave per calendar year

Employers with 0-4 employees AND net income ≤ $1 million:

  • Generally required to provide up to 40 hours of unpaid sick leave per calendar year

Determining Employee Count: According to NYSDOL regulations (12 NYCRR § 196), the number of employees is generally determined by the highest total number of employees concurrently employed at any point during the calendar year.

Note on Net Income: For employers with 0-4 employees, net income from the previous tax year is used to determine paid vs. unpaid obligation.

Verification: Employers should consult official NYSDOL guidance or legal counsel to determine their specific obligations.

Source: NY Labor Law § 196-b; 12 NYCRR § 196

Employee Eligibility

According to official sources, the law generally covers:

  • All private sector employees working in New York State
  • Full-time, part-time, and per diem employees
  • Temporary and seasonal employees
  • Domestic workers

May not apply to:

  • Federal, state, and local government employees
  • Certain workers covered by collective bargaining agreements with specific leave provisions

Remote Workers: Generally subject to same rules as on-site workers when working from locations in New York. According to general principles, an employee who performs work in New York would typically be covered by New York’s paid sick leave law.

Note: Specific situations may require consultation with NYSDOL or legal counsel.

Accrual Provisions (As Described in Statute/Regulations)

According to NY Labor Law § 196-b and NYSDOL regulations, the general accrual framework includes:

Accrual Rate:

  • 1 hour of sick leave for every 30 hours worked

When Accrual Begins:

  • Accrual began September 30, 2020 for employees hired before that date
  • For employees hired on or after September 30, 2020, accrual generally begins on date of hire

Usage Availability:

  • Employees may begin using accrued sick leave starting January 1, 2021 (or date of hire if later)
  • No waiting period for new hires to accrue leave, though employers may impose up to a 120-day waiting period before use (if applicable under certain circumstances)

Annual Caps: According to the statute, employers may limit the amount of sick leave that can be used in a calendar year to:

  • 40 hours for employers with fewer than 100 employees
  • 56 hours for employers with 100 or more employees

Carryover:

  • Unused sick leave must carry over to the next calendar year
  • However, usage may still be capped at 40 or 56 hours per year

Frontloading Option: Employers may choose to provide the full amount of leave at the beginning of each calendar year instead of using accrual method.

Example Calculation (Illustrative Only): An employee working 40 hours per week would generally accrue approximately 69 hours annually (1 hour per 30 hours worked). However, usage would be capped at 40 or 56 hours per year depending on employer size. This is an approximation only. Actual accrual depends on specific hours worked.

Source: NY Labor Law § 196-b; 12 NYCRR § 196; NYSDOL Paid Sick Leave FAQ

Usage Provisions (As Stated in Law)

Permitted Uses (from statute)

According to NY Labor Law § 196-b, sick leave may generally be used for:

For Employee’s Own Health:

  • Mental or physical illness, injury, or health condition
  • Diagnosis, care, or treatment of mental or physical illness, injury, or health condition
  • Preventive medical care

For Family Member’s Health:

  • Same purposes as above for a family member

For Safe Time:

  • When employee or family member is victim of domestic violence, family offense, sexual offense, stalking, or human trafficking to:
    • Obtain services from domestic violence shelter, rape crisis center, or other services
    • Participate in safety planning, relocation, or other actions to increase safety
    • Meet with attorney or other social services provider
    • File complaint or meet with law enforcement
    • Attend court proceedings

Definition of Family Member (from statute): According to the law, “family member” includes:

  • Employee’s child, spouse, domestic partner, parent, sibling, grandchild, or grandparent
  • Child or parent of employee’s spouse or domestic partner

Note: Definitions are specific. Consult statute for complete details.

Source: NY Labor Law § 196-b(2)

Notice and Documentation

According to NYSDOL regulations and guidance, general provisions include:

Employee Notice to Employer:

  • Employers may require advance notice when use is foreseeable
  • For unforeseeable use, employees should provide notice as soon as practicable
  • Employers should specify notice requirements in written policy

Employer Documentation Requests:

  • Employers may generally require documentation if employee uses more than 3 consecutive workdays
  • Documentation may include signed employee statement or, for health matters, note from licensed health care provider
  • Employers cannot require disclosure of confidential information (such as details of domestic violence situation or specific medical diagnosis)

Source: 12 NYCRR § 196-1.5; NYSDOL FAQ

Employer Obligations (From Statute and Regulations)

According to NY Labor Law § 196-b and implementing regulations, employers generally must:

  • Allow employees to accrue and use sick leave in accordance with the law
  • Provide written notice of sick leave policy to employees at hire (or within 14 days of effective date)
  • Post notice of sick leave rights in workplace
  • Maintain records of leave accrued and used
  • Provide summary of leave upon employee request (within 3 business days)
  • Include leave information on wage statements or other accessible system
  • Not retaliate against employees for requesting or using sick leave
  • Reinstate employee to same position with same pay and benefits upon return

Non-compliance may result in:

  • Employee complaints to NYSDOL
  • Potential orders requiring payment of appropriate sick leave
  • Possible civil penalties
  • Other enforcement actions

Note: Specific compliance steps should be developed with guidance from NYSDOL and legal counsel.

Source: NY Labor Law § 196-b; 12 NYCRR § 196

Relationship with Other Leave

Paid sick leave generally operates in relation to other leave programs as follows:

Federal FMLA: According to general principles, paid sick leave may run concurrently with unpaid FMLA leave when the reasons for leave overlap.

Employer PTO Policies:

  • Employers with existing PTO or paid leave policies may use those policies to comply with sick leave law if the policy:
    • Provides at least as much leave as required by law
    • Allows use for same purposes as sick leave law
    • Meets all other requirements of the law

New York City and Westchester County Laws:

COVID-19 Leave:

  • New York’s COVID-19 Emergency Leave Law provided separate leave for COVID-19 related absences
  • That law expired July 31, 2025
  • COVID-19 absences may now be covered under regular paid sick leave

Source: Various NYSDOL guidance documents; NYC DCWP; Westchester County

Special Note: New York State Paid Prenatal Leave

⚠️ NEW REQUIREMENT: Effective January 1, 2025, New York became the first state to require paid prenatal leave.

According to NY Labor Law § 196-b:

  • Employers covered by paid sick leave law must provide 20 hours of paid prenatal leave per 52-week period
  • Applies to prenatal care for employee or employee’s pregnant spouse, domestic partner, or spouse’s/partner’s pregnancy
  • Includes physical examinations, medical procedures, monitoring, testing, and discussions with health care provider
  • This is in addition to (separate from) paid sick leave
  • Employers must track prenatal leave separately

Note: This is a new requirement. Employers should consult NYSDOL guidance and legal counsel for implementation.

Source: NY Labor Law § 196-b; enacted as part of 2024-2025 state budget

Resources for Compliance

  • New York State Department of Labor Paid Sick Leave Information: https://dol.ny.gov/paid-sick-leave
  • NYSDOL Hotline: 1-888-469-7365
  • NYSDOL Paid Sick Leave FAQ: Available on website
  • Model Policies: Available on NYSDOL website
  • NYC Department of Consumer and Worker Protection (for NYC employers): https://www.nyc.gov/dca
  • Westchester County (for Westchester employers): Information available through county website

Workers' Compensation Overview for New York

Legal Framework

Statutory Authority: NY Workers’ Compensation Law (WCL)
Administering Agency: New York State Workers’ Compensation Board
Official Resources:

Note: The Workers’ Compensation Board makes official coverage determinations. This guide provides general educational information only.

General Coverage Requirements (As Stated in Law)

According to NY Workers’ Compensation Law and Workers’ Compensation Board guidance:

Coverage Generally Required For:

  • Virtually all employers in New York State, regardless of the number of employees
  • Applies to both full-time and part-time employees
  • Covers most private and public sector employment

No Minimum Employee Threshold: Unlike many other states, New York generally does not have a minimum number of employees for coverage to be required. Even employers with just one employee may be required to carry coverage.

Exemptions: Certain categories may be exempt from coverage requirements, such as:

  • Sole proprietors (for themselves, though may elect coverage)
  • Partners in partnerships (for themselves, though may elect coverage)
  • Certain executive officers of corporations (may be excluded)
  • Certain volunteers
  • Some religious organization employees

Note: Exemptions are limited and fact-specific. Employers uncertain about their obligations should consult the Workers’ Compensation Board at 1-877-632-4996.

Source: NY Workers’ Compensation Law §§ 2, 3; WCB Coverage Requirements Information at https://www.wcb.ny.gov/content/main/coverage-requirements-wc/

New York’s Workers’ Compensation System

New York operates a competitive system where employers may obtain coverage through:

  1. Insurance Carriers: Private insurance companies authorized to write workers’ compensation coverage in New York
  2. State Insurance Fund (SIF): State-operated insurance provider available to all employers
  3. Self-Insurance: Large employers may qualify to self-insure with Board approval
  4. Group Self-Insurance: Groups of employers in similar industries may form self-insurance groups

What this generally means:

  • Employers have options for obtaining coverage
  • Coverage must meet New York statutory requirements
  • Employers must maintain continuous coverage

Source: NY WCL § 50; WCB Insurance Information

Remote Worker Coverage Considerations

⚠️ COMPLEX AND FACT-SPECIFIC: Coverage of injuries to remote workers involves detailed factual analysis. The following is general background only and does NOT constitute coverage determinations.

General Legal Standard

According to NY Workers’ Compensation Law and case law, workers’ compensation typically covers injuries that “arise out of and in the course of employment.”

Two-Part Test:

  1. “Arising out of”: Generally refers to whether the injury has a causal connection to employment
  2. “In the course of”: Generally refers to the time, place, and circumstances of the injury

Application to remote work is highly fact-dependent.

Factors That May Be Considered

According to Workers’ Compensation Board decisions and appellate court precedent, factors that may be relevant in analyzing remote worker injuries include:

  • Whether employee was engaged in work activity at time of injury
  • Whether injury occurred in designated work area at home
  • Whether injury occurred during work hours
  • Whether activity served employer’s interests
  • Whether employee had established “regular pattern of work at home”
  • Whether employer authorized or expected home-based work
  • Whether employer provided or approved equipment or workspace

⚠️ Important: This list is not exhaustive and no single factor is determinative. Each case requires analysis of complete circumstances.

Illustrative Scenarios (For General Understanding Only)

The following scenarios are provided for general educational purposes only. They do not constitute coverage determinations or legal advice. Actual coverage depends on complete factual circumstances and official determination by the Workers’ Compensation Board.

Scenario Category: Work-Related Activities in Designated Home Office

Example Situation 1: Employee trips over work equipment cables in designated home office while walking to retrieve work documents during scheduled work hours. The employer knew employee worked from home regularly and provided some of the equipment.

General Observations: This type of scenario may share some characteristics with situations that have been found compensable in some cases, such as:

  • Activity was clearly work-related (retrieving work documents)
  • Occurred in space designated as work area
  • During scheduled work hours
  • Employer had knowledge of and approved home work arrangement

However, compensability would depend on complete factual analysis including:

  • Whether home office was formally designated by employer
  • Nature of employer’s control over workspace
  • Whether injury arose from work-related risk or general home environment risk
  • All other specific circumstances

⚠️ This is not a coverage determination. Actual determination would be made by the Workers’ Compensation Board based on all facts.

Example Situation 2: Employee develops carpal tunnel syndrome after six months of intensive typing while performing work duties on employer-provided laptop at home office. Employee works from home full-time with employer’s knowledge and approval.

General Observations: Repetitive stress injuries from work activities may potentially be compensable in some circumstances. Relevant considerations might include:

  • Medical documentation establishing work-relatedness
  • Whether condition arose from employment duties
  • Duration and intensity of work activity
  • Whether employer provided equipment or had control over work conditions

However, determination depends on:

  • Medical expert opinions on causation
  • Whether pre-existing condition existed
  • Detailed work history and job duties
  • All other circumstances

⚠️ This is not a coverage determination. Consult medical professionals and the Workers’ Compensation Board for actual determinations.

Scenario Category: Activities During Work Time But Potentially Personal

Example Situation 3: Employee injured while preparing coffee in home kitchen during scheduled work hours. Employee was working from home with employer knowledge, but was taking a brief break from work tasks.

General Observations: Personal comfort activities during work may sometimes fall under “personal comfort doctrine” in some jurisdictions. However, analysis might consider:

  • Whether activity was brief personal comfort activity during workday
  • Whether employee was required or expected to remain at home during work hours
  • Whether activity was incidental to work
  • Nature of home office arrangement

Factors suggesting potential non-compensability might include:

  • Activity was personal (preparing coffee) rather than work-related
  • Kitchen is generally not work area
  • Activity not directly serving employer’s interests

⚠️ This is not a coverage determination. Actual analysis requires complete facts and Board determination.

Example Situation 4: Employee falls down stairs at home while going to home office at start of scheduled workday.

General Observations: “Going and coming” injuries are traditionally not compensable, but when home is workplace, analysis may differ. Considerations might include:

  • Whether stairs led to/from designated work area
  • Whether travel within home was required to reach workplace
  • Traditional “going and coming” rule application
  • Whether home achieved “status of place of employment”

This scenario presents complex issues about when “workplace” begins in a home setting.

⚠️ This is not a coverage determination. These issues require Board analysis of specific facts.

Scenario Category: Injuries Outside Clear Work Activity

Example Situation 5: Employee injured while doing laundry during scheduled work hours while working from home.

General Observations: Personal household activities unrelated to work duties are generally less likely to be considered work-related, even if occurring during work hours. Factors that might suggest non-compensability:

  • Activity was purely personal (household chores)
  • Not serving employer’s interests
  • Not incidental to work duties
  • Not in work area

However, specific facts always matter and might include:

  • Whether employee was also monitoring work communications
  • Whether employer had expectations about availability
  • Other circumstances

⚠️ This is not a coverage determination.

⚠️ Every workers’ compensation claim is unique and depends on its specific facts. Coverage determinations are made by the New York State Workers’ Compensation Board based on complete information, medical evidence, and application of law to specific circumstances.

Employees who sustain injuries should:

  1. Report injuries to their employer promptly
  2. Seek medical attention
  3. File appropriate forms with the Workers’ Compensation Board
  4. Consult with workers’ compensation attorney if claim is disputed

Employers should:

  1. Report all claims to their insurance carrier
  2. Maintain accurate records
  3. Consult with their insurance carrier and legal counsel
  4. Not make assumptions about coverage without proper analysis

Benefits Generally Available (From Statute)

According to NY Workers’ Compensation Law, benefits may include:

Medical Benefits:

  • Coverage for reasonable and necessary medical treatment
  • Selection of authorized treating physician (after initial 30 days in some circumstances)
  • Prescription medications
  • Physical therapy and rehabilitation

Wage Replacement Benefits:

  • Generally, two-thirds (2/3) of average weekly wage
  • Subject to statutory maximum and minimum amounts
  • Waiting period may apply for first 7 days

Disability Benefits:

  • Temporary total disability
  • Temporary partial disability
  • Permanent partial disability
  • Permanent total disability
  • Schedule loss of use awards

Vocational Services:

  • May be available in appropriate cases

Death Benefits:

  • Benefits to dependents if injury results in death

Note: Specific benefit amounts and eligibility depend on injury circumstances, wage history, and statutory formula. Consult the Workers’ Compensation Board or claims administrator for specific benefit calculations.

Source: NY Workers’ Compensation Law Articles 2, 8, 9

Reporting and Claim Process (General Framework)

According to NY Workers’ Compensation Law and Board regulations:

For Employees:

  1. Report injury to employer: Generally within 30 days of injury (or as soon as practicable)
  2. Seek medical attention: From authorized provider when appropriate
  3. File claim if necessary: Form C-3 (Employee Claim) if employer disputes claim or delays reporting

For Employers:

  1. Report to insurance carrier: Immediately upon notice of injury
  2. File with Workers’ Compensation Board: Form C-2 (Employer’s Report) within 10 days of knowledge
  3. Form C-2F required: For injuries resulting in lost time beyond day of injury or medical treatment beyond first aid
  4. Provide necessary information: Employee may need forms and information to file claim

Deadlines:

  • Failure to report timely may affect benefits
  • Employers face penalties for late reporting
  • When in doubt, report promptly

Source: NY WCL §§ 18, 110; WCB Reporting Requirements

Best Practices for Remote Work (Recommendations Only)

The following are general recommendations compiled from various sources. They do not constitute legal requirements and may not be suitable for all situations. Consult legal counsel and safety professionals.

For Employers:

  • Consider providing guidance on ergonomic home office setup
  • Consider documenting remote work arrangements and designated work areas
  • Consider developing clear injury reporting procedures for remote workers
  • Consider providing training on work-from-home safety
  • Consider clear policies on work hours and when employees are “on duty”
  • Maintain workers’ compensation insurance coverage for all employees including remote workers
  • Consult with insurance carrier about remote worker coverage

For Employees:

  • Consider setting up dedicated, safe work area at home
  • Consider documenting work setup and arrangements
  • Report injuries to employer promptly
  • Follow employer safety guidelines
  • Maintain clear boundaries for work hours when possible
  • Keep records of work hours and activities

⚠️ Note: These are suggestions only, not requirements. Appropriate practices vary by circumstances.

Resources and Contacts

New York State Workers’ Compensation Board:

For Legal Advice:

  • Workers’ compensation attorney
  • New York State Bar Association Referral: 1-800-342-3661

For Medical Questions:

  • Authorized treating physician
  • Workers’ Compensation Board medical staff

⚠️ FINAL CRITICAL REMINDER: Workers’ compensation is a highly specialized area involving complex medical, legal, and factual determinations. Coverage questions should be directed to:

  1. New York State Workers’ Compensation Board for official determinations
  2. Licensed attorney for legal advice
  3. Medical professionals for injury evaluation
  4. Insurance carrier for claims processing

Other Leave Entitlements in New York

A. Family and Medical Leave

Federal FMLA

The federal Family and Medical Leave Act (FMLA) generally provides eligible employees with up to 12 weeks of unpaid, job-protected leave per year for certain family and medical reasons.

General Eligibility Requirements (as described in federal law):

  • Employer has 50 or more employees within 75-mile radius
  • Employee has worked for employer at least 12 months
  • Employee has worked at least 1,250 hours in previous 12 months

Qualifying Reasons (from federal statute):

  • Birth and care of newborn child
  • Placement of child for adoption or foster care
  • Care for immediate family member with serious health condition
  • Employee’s own serious health condition
  • Qualifying exigencies arising from family member’s military service

Note: FMLA is federal law administered by U.S. Department of Labor. For specific guidance, consult DOL at https://www.dol.gov/agencies/whd/fmla or 1-866-487-9243.

New York Paid Family Leave (PFL)

New York requires employers to provide paid family leave insurance coverage.

General Framework (from NY Workers’ Compensation Law § 204):

Coverage (2026):

  • Generally provides up to 12 weeks of paid leave per 52-week period
  • Benefits typically equal 67% of employee’s average weekly wage, up to 67% of state average weekly wage
  • Job protection during leave

Qualifying Reasons:

  • Bonding with new child (birth, adoption, foster placement)
  • Caring for family member with serious health condition
  • Assisting when family member is deployed abroad on active military duty

Eligibility:

  • Generally, employees who work regular schedule of 20+ hours/week for 26 weeks
  • OR employees who work regular schedule of less than 20 hours/week for 175 days

Employee Contributions:

  • Funded through payroll deductions (percentage of weekly wage, capped)
  • 2026 contribution rate: 0.373% of gross wages, maximum $423.71 annually

Note: This is a benefit insurance program separate from employer’s regular sick leave obligations. For official information and detailed guidance, consult:

Source: NY Workers’ Compensation Law § 204; https://paidfamilyleave.ny.gov/

B. New York State Disability Benefits

New York requires most employers to provide disability benefits insurance covering off-the-job injuries and illnesses.

General Framework (from NY Workers’ Compensation Law § 204):

Coverage:

  • Weekly cash benefits for disabilities not covered by workers’ compensation
  • Generally 50% of average weekly wage
  • Maximum weekly benefit: varies annually

Eligibility:

  • Generally, employees who have worked for employer for 4 consecutive weeks

Waiting Period:

  • Generally, benefits begin after 7 days of disability

Duration:

  • Up to 26 weeks of benefits per disability

Employee Contributions:

  • Employees may contribute up to $0.60 per week toward coverage cost

Note: This is separate from workers’ compensation and applies to non-work-related disabilities. For detailed information, consult:

Source: NY Workers’ Compensation Law § 204; https://www.wcb.ny.gov/content/main/DisabilityBenefits/employee-disability-benefits.jsp

C. Voting Leave

According to NY Election Law § 3-110, employees may be entitled to time off to vote in certain circumstances.

General Provisions:

  • If employee does not have sufficient time to vote outside working hours (4 consecutive hours between opening of polls and start of work, or between end of work and closing of polls), employee may take time off to vote
  • Generally up to 2 hours paid time off may be provided
  • Employer may specify when during workday leave may be taken

Note: Specific provisions apply. Consult NY Election Law § 3-110 for complete requirements.

D. Jury Duty Leave

According to NY Judiciary Law § 519, employees summoned for jury duty are generally entitled to time off.

General Provisions:

  • Employers generally cannot discharge, threaten, or coerce employees due to jury service
  • No wage payment requirement for private employers (though first $40 of daily jury fee may be paid to employer if employer pays full wages)
  • Public employers have different requirements

Note: Specific provisions vary. Consult NY Judiciary Law § 519 for details.

E. Military Leave

Federal and New York laws provide protections for employees serving in military.

Federal USERRA: Uniformed Services Employment and Reemployment Rights Act provides broad protections for military service members.

New York Military Law: NY Military Law § 242 provides additional state-level protections.

Note: Military leave is complex with multiple federal and state provisions. Employees and employers should consult military legal assistance or employment counsel for specific situations.

F. Domestic Violence Leave

New York provides certain protections for victims of domestic violence.

According to NY Labor Law § 593(3), employees who are victims of domestic violence may be entitled to:

  • Time off for related court appearances, medical treatment, services, and safety planning
  • Reasonable accommodations in workplace

Note: Overlaps with paid sick leave “safe time” provisions. Consult both statutes and legal counsel for complete rights.

G. Organ and Bone Marrow Donation Leave

According to NY Labor Law § 203-d, public employees may be entitled to leave for organ and bone marrow donation.

Note: Private sector employees are not covered by this specific statute but may use sick leave or other leave for these purposes.

Anti-Discrimination Laws in New York

New York has comprehensive anti-discrimination protections at state and, for NYC, local levels.

New York State Human Rights Law

Statutory Authority: NY Executive Law Article 15
Administering Agency: New York State Division of Human Rights
Official Resources:

Protected Categories (As Stated in Law)

According to the New York State Human Rights Law, discrimination in employment is generally prohibited based on:

  • Age (18 and over)
  • Race
  • Creed (religion)
  • Color
  • National Origin
  • Sex (including sexual harassment, pregnancy, gender identity, gender expression)
  • Disability
  • Marital Status
  • Familial Status (in housing and certain other contexts)
  • Sexual Orientation
  • Military Status
  • Predisposing Genetic Characteristics
  • Domestic Violence Victim Status
  • Prior Arrest or Conviction Record (with limitations)

Note: Specific protections and their scope are defined in statute and case law. Some protections apply only to employers of a certain size or in specific contexts.

Prohibited Conduct (General Framework from Statute)

The law generally prohibits:

  • Discrimination in hiring, firing, compensation, terms and conditions of employment
  • Harassment creating hostile work environment
  • Retaliation for opposing discrimination or participating in proceedings
  • Failure to provide reasonable accommodation for disability or religious observance

Sexual Harassment Specific Provisions:

New York has enhanced sexual harassment protections including:

  • Required anti-sexual harassment policies for all employers
  • Required annual sexual harassment prevention training
  • Prohibition on mandatory arbitration of sexual harassment claims (with some exceptions)
  • Extended statute of limitations for filing claims

Source: NY Executive Law §§ 296, 296-d; NYSDHR regulations

Employer Obligations (General Framework)

According to NYSDHR guidance, employers generally must:

  • Adopt and distribute anti-sexual harassment policy (must meet statutory minimum standards)
  • Provide annual sexual harassment prevention training to all employees
  • Post notices of employee rights
  • Maintain discrimination-free workplace
  • Provide reasonable accommodations for disability and religious observances (absent undue hardship)
  • Not retaliate against employees who oppose discrimination

Model Policy and Training: NYSDHR provides model sexual harassment policy and training materials on its website.

Source: NY Executive Law § 201-g; NYSDHR guidance

Application to Remote Workers

Anti-discrimination protections generally apply to remote workers in the same manner as on-site workers. According to general principles:

  • Remote workers are protected from discrimination based on protected categories
  • Sexual harassment can occur in remote settings (via video calls, messages, etc.)
  • Reasonable accommodation requirements apply to remote workers
  • Remote work itself may be a reasonable accommodation in appropriate circumstances

Note: Specific application to remote work situations may require legal analysis. Employers should consult legal counsel for guidance on accommodation requests and discrimination prevention in remote settings.

NYC Human Rights Law (For NYC Employers)

New York City has its own human rights law with protections that often exceed state law.

Administering Agency: NYC Commission on Human Rights
Official Resources:

Additional Protections in NYC May Include:

  • Caregiver status
  • Credit history (in employment)
  • Height and weight (in certain circumstances)
  • Consumer credit history
  • Immigration or citizenship status
  • Unemployment status

Note: NYC law applies to employers, labor organizations, and employment agencies operating in NYC. Specific provisions differ from state law. NYC employers should review both state and city requirements.

Source: NYC Administrative Code Title 8

Filing Discrimination Complaints

New York State:

New York City:

Federal:

Note: Time limits apply for filing complaints (typically 1 year for state, 3 years for NYC, 300 days for EEOC). Consult with employment attorney for guidance on filing.

Data Privacy and Cybersecurity Considerations

New York SHIELD Act

New York’s Stop Hacks and Improve Electronic Data Security (SHIELD) Act imposes data security requirements on businesses.

Statutory Authority: NY General Business Law § 899-aa, 899-bb
Effective Date: March 21, 2020

General Requirements (from statute):

Businesses that own or license private information of New York residents generally must:

  • Implement reasonable data security safeguards
  • Develop a written data security program (for businesses meeting certain criteria)
  • Notify affected individuals and regulators in case of data breach

“Private Information” (as defined in statute): Generally includes personal information combined with:

  • Social Security number
  • Driver’s license or non-driver ID number
  • Account number with access code or password
  • Biometric information
  • Username/email plus password/security question answer

Relevance to Remote Work: Employers with remote workers should consider:

  • Security of employee and customer data on remote devices
  • Secure access to company systems
  • Training on data security for remote workers
  • Policies on use of personal devices
  • Incident response plans

Note: Data security requirements are complex. Consult cybersecurity professionals and legal counsel for compliance.

Source: NY General Business Law § 899-aa, 899-bb; NYS Department of Financial Services (DFS) cybersecurity regulations for certain regulated entities

Employee Privacy Considerations

New York has various laws affecting employee privacy:

Electronic Monitoring:

  • NY Labor Law § 203-c requires employers to provide notice of electronic monitoring systems
  • Notice must be given to employees upon hiring and posted conspicuously

Social Media:

  • NY Labor Law § 201-d prohibits discrimination based on lawful recreational activities outside work
  • Limits employer access to employee social media accounts

Note: Electronic monitoring of remote workers raises particular concerns. Employers should consult legal counsel before implementing monitoring systems.

Source: NY Labor Law §§ 201-d, 203-c

Background Checks and Criminal History

New York has restrictions on use of criminal history in employment decisions.

General Framework (from NY Correction Law § 752):

Employers generally must consider:

  • Specific duties and responsibilities of job
  • Bearing of criminal offense on fitness for job
  • Time elapsed since offense
  • Age at time of offense
  • Seriousness of offense
  • Evidence of rehabilitation
  • Legitimate interest in protecting property and safety

NYC Ban-the-Box: NYC prohibits employers from inquiring about criminal history until after conditional offer of employment (with some exceptions).

Clean Slate Act: As of November 16, 2024, certain criminal convictions are automatically sealed after specified time periods.

Note: Use of criminal history is highly regulated. Consult legal counsel before making decisions based on criminal records.

Source: NY Correction Law Article 23-A; NYC Administrative Code § 8-107(11-a)

Remote Work Considerations for New York

Tax Nexus and Employer Obligations

According to NY Tax Law and Department of Taxation guidance:

Employer Withholding:

  • Employers generally must withhold New York State income tax for employees performing services in New York
  • An employee working remotely from New York typically has New York-source income subject to withholding
  • “Convenience of employer” rule: Income of NY residents working remotely for NY employers is typically NY-source income

Unemployment Insurance:

  • Employers with employees working in New York may be required to pay NY unemployment insurance taxes
  • Registration with NYSDOL may be required

Business Presence:

  • Remote workers in New York may create nexus for out-of-state employers
  • May trigger corporate tax filing requirements
  • May trigger sales tax obligations

Note: Tax nexus is extremely complex, particularly for multi-state remote work situations. Employers should consult tax professionals and legal counsel.

Source: NY Tax Law; NYS Department of Taxation and Finance guidance

Wage Payment and Recordkeeping

According to NY Labor Law, employers must:

Wage Notices:

  • Provide written wage notice at hire (Labor Law § 195.1)
  • Notice must include rate of pay, regular pay day, employer information, and other details
  • Update notice if information changes

Wage Statements:

  • Provide wage statement (pay stub) each pay period
  • Must include hours worked, rates, gross wages, deductions, and other information

Recordkeeping:

  • Maintain payroll records for at least 6 years
  • Records must include hours worked, wages paid, and other information

Note: Requirements apply to remote workers. Employers should ensure systems capture required information for remote employees.

Source: NY Labor Law §§ 195, 195.1, 195.3

Expense Reimbursement

According to NY Labor Law § 198-c(1), employers may not require employees to bear expenses that should primarily benefit the employer or are primarily for the employer’s benefit if doing so would reduce employee’s wages below minimum wage.

Potential Application to Remote Work:

  • Internet service used primarily for work
  • Cell phone service for work purposes
  • Home office equipment required by employer
  • Supplies necessary for work

Note: This area is fact-specific and subject to interpretation. Employers should consult legal counsel about reimbursement policies for remote workers.

Source: NY Labor Law § 198-c; case law interpretations

Workers’ Compensation for Remote Workers

See Workers’ Compensation section (Part 3) for detailed discussion of coverage considerations for remote workers. Key points:

  • Remote workers are generally covered by workers’ compensation
  • Coverage determinations for home-based injuries are fact-specific
  • Employers should maintain coverage for all employees including remote workers
  • Clear policies and documentation recommended

Best Practices for Remote Work Programs

The following are general recommendations, not legal requirements. Consult legal counsel for specific situations.

Documentation:

  • Written remote work policies
  • Remote work agreements specifying work location, hours, equipment
  • Clear performance expectations and metrics

Equipment and Security:

  • Provide or specify required equipment
  • Data security protocols
  • Acceptable use policies
  • Incident response procedures

Communication:

  • Clear channels for questions and concerns
  • Regular check-ins
  • Anti-discrimination and harassment policies that address remote setting
  • Reporting procedures for issues

Compliance:

  • Time tracking systems for non-exempt employees
  • Break compliance mechanisms
  • Leave request procedures
  • Accommodation request processes

Training:

  • Remote work best practices
  • Data security
  • Anti-harassment (required in NY)
  • Company policies

Tax Information for New York

Tax laws change frequently and vary by individual circumstances. For specific tax guidance, consult:

  • A licensed CPA (Certified Public Accountant)
  • An IRS enrolled agent
  • A tax attorney
  • The New York State Department of Taxation and Finance
  • The Internal Revenue Service

Do not make tax decisions without professional guidance.

New York State Income Tax Overview

Individual Income Tax Structure

New York has a progressive income tax system with rates varying by income level and filing status.

General Information (as published by NY Department of Taxation):

2025 Tax Rates (general framework): New York uses tax brackets with rates ranging from 4% to 10.9% depending on income level and filing status.

Tax Brackets (approximate – verify with official sources): Rates increase progressively with income. Highest marginal rate is 10.9% for highest income earners.

Note: Specific rates and brackets change periodically. Always verify current rates with NYS Department of Taxation and Finance at https://www.tax.ny.gov/ or consult tax professional.

“Convenience of Employer” Rule

New York applies a “convenience of employer” rule that may affect remote workers.

General Framework (from NY Tax Law and case law):

According to NY Department of Taxation guidance and case law:

  • Income earned by a New York resident is generally New York-source income, even if earned while working remotely from outside New York
  • Exception: Work performed outside New York is not NY-source income if employer required employee to work outside NY by necessity (not employee’s convenience)

Potential Application:

  • NY resident working remotely from another state for NY employer may still owe NY income tax on that income
  • “Necessity” typically means employer needs employee at specific out-of-state location for business reasons

⚠️ Complex Area: This rule is controversial and fact-specific. Tax treatment depends on many factors. Consult tax professional for specific situations.

Source: NY Tax Law; NYS Department of Taxation and Finance guidance; case law

Withholding Requirements for Employers

According to NY Tax Law:

General Framework:

  • Employers generally must withhold New York State income tax from wages paid to employees for services performed in New York
  • Employers must register with NYS Department of Taxation and Finance
  • Withholding tax returns must be filed according to schedule (varies by amount withheld)

Out-of-State Employers:

  • Out-of-state employers with employees working in New York may be required to register and withhold NY income tax
  • Remote worker performing services from New York typically triggers withholding obligation

Note: Withholding rules are complex, particularly for multi-state situations. Employers should consult tax professionals for specific guidance.

Source: NY Tax Law Article 22; NYS Department of Taxation and Finance employer guidance

New York City Taxes (For NYC Residents/Workers)

New York City imposes additional taxes beyond state taxes.

NYC Personal Income Tax:

  • Applies to NYC residents
  • Separate tax with rates ranging from 3.078% to 3.876% (2025)
  • Also applies to some non-residents working in NYC (in limited circumstances)

Unincorporated Business Tax (UBT):

  • May apply to self-employed individuals and partnerships operating in NYC
  • Rate: 4% (with $25,000 UBT income exclusion)

Note: NYC tax rules are complex. NYC residents and those working in NYC should consult tax professionals.

Source: NYC Department of Finance – https://www.nyc.gov/dof

Unemployment Insurance Tax

Employer Obligations:

According to NY Labor Law, employers generally must:

  • Pay unemployment insurance (UI) tax on wages paid to employees
  • Tax rate varies by employer based on experience rating
  • New employers generally pay 3.4% rate (varies)
  • Wages taxable up to annual wage base ($12,500 for 2025)

Out-of-State Employers:

  • Employers with employees working in New York may be required to pay NY UI tax
  • Registration with NYSDOL required

Note: UI tax obligations depend on specific circumstances. Consult NYSDOL and tax professionals.

Source: NY Labor Law Article 18; NYSDOL UI tax information

Federal Tax Considerations

Federal Income Tax Withholding:

  • Employers must withhold federal income tax from employee wages
  • Employee provides W-4 form for withholding allowances
  • Withholding calculated using IRS tables or formulas

Federal Unemployment Tax (FUTA):

  • Employers generally pay FUTA tax (6% on first $7,000 of wages, with credit for state UI taxes paid)

Federal Insurance Contributions Act (FICA):

  • Social Security: 6.2% (employee) + 6.2% (employer) on wages up to annual wage base
  • Medicare: 1.45% (employee) + 1.45% (employer) on all wages
  • Additional Medicare tax: 0.9% on wages above threshold (employee only)

Source: IRS Publication 15 (Circular E); IRS.gov

Self-Employment Tax (For Independent Contractors)

Independent contractors generally must pay self-employment tax covering Social Security and Medicare.

General Framework (from IRS guidance):

  • Rate: 15.3% (12.4% Social Security + 2.9% Medicare) on net self-employment income
  • Social Security portion applies to income up to annual wage base
  • Medicare portion applies to all self-employment income
  • Additional 0.9% Medicare tax on income above threshold

Quarterly Estimated Tax Payments: Self-employed individuals generally must make quarterly estimated tax payments.

Note: Self-employment tax rules are complex. Independent contractors should consult tax professionals.

Source: IRS Publication 334; IRS Schedule SE

Tax Deductions for Remote Workers

⚠️ TAX LAW CHANGES: Tax deduction rules change frequently. Always consult current IRS guidance and tax professional.

Employees:

  • Home office deduction for employees was generally eliminated by Tax Cuts and Jobs Act (2018-2025)
  • Unreimbursed employee business expenses generally not deductible for W-2 employees (through 2025)

Self-Employed/Independent Contractors:

  • Home office deduction may be available if home office is:
    • Used regularly and exclusively for business
    • Principal place of business, or place to meet clients/customers
  • Deduction methods: Simplified method or actual expense method
  • Other business expenses may be deductible (supplies, equipment, etc.)

Note: Deduction rules are highly specific and fact-dependent. Consult tax professional before claiming deductions.

Source: IRS Publication 587 (home office); IRS.gov

Multi-State Tax Issues

Remote workers working from states other than employer’s state may face complex multi-state tax situations:

Potential Issues:

  • Multiple state income tax filings
  • Tax credits for taxes paid to other states
  • Reciprocal agreements between states
  • Nexus creation for employers
  • Withholding obligations in multiple states

Note: Multi-state tax situations are extremely complex. Anyone working remotely across state lines should consult tax professional experienced in multi-state taxation.

Resources for Tax Information

New York State:

New York City:

Federal:

  • Internal Revenue Service: https://www.irs.gov/
  • Phone: 1-800-829-1040
  • Tax forms and publications: Available on website

Professional Assistance:

Resources

New York State Agencies

New York State Department of Labor (NYSDOL)

  • Website: https://dol.ny.gov/
  • Phone: 1-888-469-7365 (1-888-4-NYSDOL)
  • TTY: 1-877-662-4886
  • Services: Wage and hour, unemployment insurance, labor standards, safety and health

New York State Workers’ Compensation Board

  • Website: https://www.wcb.ny.gov/
  • Phone: 1-877-632-4996
  • Services: Workers’ compensation coverage, claims, disability benefits

New York State Division of Human Rights

  • Website: https://dhr.ny.gov/
  • Phone: 1-888-392-3644
  • Services: Discrimination complaints, human rights enforcement

New York State Department of Taxation and Finance

New York City Agencies (For NYC Employers/Employees)

NYC Department of Consumer and Worker Protection

  • Website: https://www.nyc.gov/dca
  • Phone: 311 (within NYC) or 212-487-4283
  • Services: Paid safe and sick leave, wage and hour, worker protections

NYC Commission on Human Rights

NYC Department of Finance

Federal Agencies

U.S. Department of Labor – Wage and Hour Division

U.S. Equal Employment Opportunity Commission (EEOC)

  • Website: https://www.eeoc.gov/
  • Phone: 1-800-669-4000
  • TTY: 1-800-669-6820
  • Services: Federal employment discrimination laws

Internal Revenue Service (IRS)

  • Website: https://www.irs.gov/
  • Phone: 1-800-829-1040 (individuals); 1-800-829-4933 (businesses)
  • Services: Federal tax information, forms, guidance

Legal Assistance

New York State Bar Association

  • Website: https://www.nysba.org/
  • Lawyer Referral Service: 1-800-342-3661
  • Services: Attorney referrals for various practice areas

Legal Aid Organizations

  • Various legal aid organizations throughout New York provide free or low-cost legal assistance to eligible individuals
  • Search by county for local legal aid societies

Employment Law Attorneys

  • For specific legal questions, consult attorney licensed in New York
  • Specialties include: wage and hour, discrimination, workers’ compensation, employment contracts

Frequently Asked Questions (FAQs)

General Employment Questions

Q: Does New York employment law apply to remote workers?

Generally, New York employment laws apply based on where work is physically performed. According to general legal principles, a worker performing work from a location in New York would typically be subject to New York employment laws, including minimum wage, overtime, paid sick leave, and other protections. However, specific application depends on various factors including the nature of the employment relationship and the employer’s location. Multi-state remote work situations can be particularly complex.

For guidance on specific situations, consult the New York State Department of Labor and legal counsel.

Q: What is New York’s minimum wage for 2026?

According to official NYSDOL announcements, the minimum wage for 2026 will be:

  • $17.00/hour in New York City, Nassau County, Suffolk County, and Westchester County
  • $16.00/hour in the remainder of New York State

These rates are effective January 1, 2026. Special rates may apply for certain categories of workers (tipped workers, home care aides, etc.). Verify current rates at https://dol.ny.gov/minimum-wage.

Q: Are employers required to provide paid sick leave in New York?

Generally, yes. According to NY Labor Law § 196-b, most private sector employers in New York must provide sick leave to employees. Whether the leave is paid or unpaid depends on employer size and net income:

  • 100+ employees: 56 hours paid sick leave
  • 5-99 employees: 40 hours paid sick leave
  • 0-4 employees with net income > $1 million: 40 hours paid sick leave
  • 0-4 employees with net income ≤ $1 million: 40 hours unpaid sick leave

New York City has separate requirements that may provide additional benefits. Consult NYSDOL and, if in NYC, NYC DCWP for specific requirements.

Classification Questions

Q: How do I know if a worker is an employee or independent contractor in New York?

Worker classification in New York depends on the purpose of classification (unemployment insurance, workers’ compensation, wage and hour, taxes) and involves complex legal tests. Generally:

  • For unemployment insurance: ABC Test (NY Labor Law § 511)
  • For workers’ compensation: Common law control test
  • For tax purposes: IRS common law test and state provisions

Classification is a legal determination with significant consequences. Employers should consult legal counsel and tax professionals before classifying any worker. Misclassification can result in substantial penalties and liabilities.

For guidance, contact: NYSDOL (1-888-469-7365), Workers’ Compensation Board (1-877-632-4996), and consult employment attorney and tax professional.

Q: What are the consequences of misclassifying a worker in New York?

According to official sources, potential consequences of misclassification may include:

  • Back payment of unemployment insurance taxes and workers’ compensation premiums
  • Liability for unpaid minimum wage and overtime
  • Penalties and interest
  • Tax assessments from state and federal authorities
  • Enhanced penalties for construction industry (under Fair Play Act)

For construction industry specifically, penalties can be severe including civil penalties up to $5,000 per misclassified worker and potential criminal prosecution.

Employers uncertain about classification should obtain professional guidance before making classification decisions.

Wage and Hour Questions

Q: Do remote workers get paid overtime in New York?

Generally, yes, if they are non-exempt employees. According to NY Labor Law and NYSDOL guidance, overtime requirements typically apply to remote workers in the same manner as on-site workers. Non-exempt employees working more than 40 hours per week are generally entitled to overtime pay at 1.5 times their regular rate.

However, certain employees are exempt from overtime (executive, administrative, professional, etc.). Exemption status depends on salary level and duties tests. Employers should consult NYSDOL guidance and legal counsel for exemption determinations.

Remote workers’ time tracking and overtime compliance can present additional challenges. Employers should implement clear policies and systems.

Q: Are employers required to reimburse remote workers for expenses in New York?

New York law does not explicitly require expense reimbursement for remote work. However, according to NY Labor Law § 198-c, employers cannot require employees to bear expenses that should primarily benefit the employer if doing so would reduce the employee’s wages below minimum wage.

Whether specific remote work expenses (internet, cell phone, equipment) require reimbursement depends on various factors including:

  • Whether expense is primarily for employer’s benefit
  • Whether expense would reduce wages below minimum wage
  • What other agreements exist

This area is fact-specific. Employers should consult legal counsel when developing remote work expense policies.

Leave Questions

Q: How much paid sick leave am I entitled to in New York?

According to NY Labor Law § 196-b, the amount depends on your employer’s size:

  • Employers with 100+ employees: Up to 56 hours per calendar year
  • Employers with 5-99 employees: Up to 40 hours per calendar year
  • Employers with 0-4 employees (varies by net income): 40 hours paid or unpaid

You accrue sick leave at 1 hour for every 30 hours worked. Employers may cap usage at these amounts but must allow carryover of unused leave.

If you work in New York City, additional requirements may apply. Consult NYC DCWP for NYC-specific information.

Q: Can I use sick leave for mental health appointments?

According to NY Labor Law § 196-b, sick leave may generally be used for mental or physical illness, injury, or health condition, including diagnosis, care, treatment, and preventive care. This includes mental health appointments.

Employers may require documentation if you use more than 3 consecutive workdays of leave, but cannot require disclosure of confidential medical information or specific diagnosis.

Workers’ Compensation Questions

Q: Am I covered by workers’ compensation if I work from home?

Generally, yes, if you are an employee. According to NY Workers’ Compensation Law, virtually all employers in New York must provide workers’ compensation coverage for employees, including remote workers.

However, whether a specific injury sustained while working from home is covered depends on whether it “arises out of and in the course of employment.” This is fact-specific and requires analysis of the circumstances of the injury.

If injured while working from home, report the injury to your employer promptly and consult the Workers’ Compensation Board or a workers’ compensation attorney for guidance on filing a claim.

Important: Coverage determinations are made by the Workers’ Compensation Board based on complete facts. This information is general background only.

Q: What should I do if I’m injured while working remotely?

According to WCB guidance and general procedures:

  1. Seek medical attention if needed
  2. Report the injury to your employer as soon as possible (within 30 days)
  3. Ask your employer for information about workers’ compensation coverage
  4. Your employer should report the injury to their insurance carrier
  5. If claim is disputed, you may need to file Form C-3 with the Workers’ Compensation Board
  6. Keep records of injury circumstances, medical treatment, and communications

For questions about workers’ compensation, contact: NYS Workers’ Compensation Board at 1-877-632-4996 or consult workers’ compensation attorney.

Tax Questions

Q: Do I owe New York State income tax if I work remotely from New York for an out-of-state employer?

⚠️ NOT TAX ADVICE: Tax situations are individual-specific. Consult tax professional for your situation.

Generally, according to NY Tax Law:

  • If you are a New York resident working remotely from New York, you typically owe NY income tax on your wages regardless of your employer’s location
  • If you are a non-resident working remotely from New York for a non-NY employer, you may owe NY income tax on income from New York sources
  • NY’s “convenience of employer” rule may apply to NY residents working remotely from outside NY

Multi-state tax situations are complex. Consult a CPA, enrolled agent, or tax attorney experienced in NY taxation.

Q: Do remote workers qualify for home office tax deductions?

⚠️ NOT TAX ADVICE: Consult tax professional for your specific situation.

According to IRS guidance:

  • W-2 Employees: Home office deduction for employees was generally eliminated for tax years 2018-2025 by Tax Cuts and Jobs Act
  • Self-Employed/Independent Contractors: May qualify for home office deduction if home office is used regularly and exclusively for business and meets other IRS requirements

Self-employed individuals should consult tax professional about deduction eligibility and calculation methods.

Source: IRS Publication 587; IRS.gov

Discrimination and Harassment Questions

Q: Are remote workers protected from discrimination and harassment?

Yes. According to the New York State Human Rights Law and, in NYC, the NYC Human Rights Law, remote workers have the same anti-discrimination and anti-harassment protections as on-site workers. Discrimination and harassment based on protected characteristics (race, sex, disability, etc.) are prohibited regardless of work location.

Harassment can occur in remote settings through video calls, messages, emails, and other communications. Employers must maintain discrimination-free workplaces including for remote workers and must provide required sexual harassment training.

If you experience discrimination or harassment, you may file a complaint with:

  • NYS Division of Human Rights: 1-888-392-3644
  • NYC Commission on Human Rights (if in NYC): 311 or 212-416-0197
  • EEOC: 1-800-669-4000

You may also consult employment attorney for advice.

Q: Does my employer have to provide accommodations if I work remotely?

According to the New York State Human Rights Law, employers generally must provide reasonable accommodations for employees with disabilities and for religious observances, absent undue hardship. This obligation typically applies to remote workers.

Remote work itself may be a reasonable accommodation in appropriate circumstances. Employers should engage in interactive process to determine appropriate accommodations.

If you need an accommodation, make a written request to your employer. If your request is denied or you experience discrimination, contact NYS Division of Human Rights or consult employment attorney.

Additional Questions

Q: Where can I find official New York employment law information?

Primary Official Sources:

For New York City-specific information:

For legal advice, consult attorney licensed in New York.

Q: How can I file a complaint about wage theft or labor law violations?

New York State:

  • File complaint with NYSDOL
  • Phone: 1-888-469-7365
  • Online: https://dol.ny.gov/ (search “file complaint”)
  • Form LS-223 available on website

New York City (for NYC workers):

  • NYC DCWP
  • Phone: 311 or online complaint system

Federal:

  • U.S. Department of Labor
  • Phone: 1-866-487-9243

You may also consult employment attorney. Time limits may apply for filing complaints.

Others

California
New Jersey
Massachusetts
Connecticut
Pennsylvania

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.